controlsAuditqualityFinancialreportingM420Purpose – This paper aims to test the positive relationship between audit quality (AQ) of outsourced information technology controls (ITC) and information technology audit quality (ITAQ). Design/methodology/approach – Factor analysis, ordinary least squares (OLS)...
An information technology audit, or information systems audit, is an examination of the controls within an Information technology (IT) infrastructure. An IT audit is the process of collecting and evaluating evidence of an organization's information systems, practices, and operations. The evaluation of...
FEDERAL INFORMATION SYSTEM CONTROLS AUDIT MANUAL (FISCAM): Exposure Draft. The article presents the exposure draft of the U.S. Government Accountability Office (GAO) Federal Information System Controls Audit Manual (FISCAM) dated ... Dacey,Robert,F. - 《Gao Reports》 被引量: 0发表: 2008年 ...
Federal information system controls audit manual (FISCAM), Volume I financial statement audits (GAO/AIMD-12.19.6). http://www.gao.gov/special.pubs/ai12.19.6.pdf. United States General Accounting Office (1999). Information security risk assessment practices of leading organizations, a supplement ...
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Although the term ‘audit’ implies elements of counting, information auditing also implies the examination of how the information resources are used, by whom and for what purpose. By mapping the information flow within an organisation and between an organisation and its external environment, this ...
However, you are responsible for engaging an assessor to evaluate your implementation for compliance, and for the controls and processes within your own organization.How can I get copies of the applicable audit reports?The Service Trust Portal provides independent, third-party audit reports and other...
Enterprise document management (EDM) is a strategy for overseeing an organization's paper and electronic documents so they can be easily retrieved in the event of a compliance audit or subpoena.Continue Reading By Scott Robinson,New Era Technology ...
AU-5Response to Audit Processing Failures Control Requirement: The information system: a. Alerts designated organizational officials in the event of an audit processing failure; and b. Takes the following additional actions: low-impact: overwrite oldest audit records; moderate-impact: shut down. Refer...